(1) Except as provided in Section 59-10-1304, a resident or nonresident individual that files an individual income tax return under this chapter may designate on the resident or nonresident individual's individual income tax return a contribution to the Pamela Atkinson Homeless Account as provided in this part.
(2) The commission shall: (a) determine annually the total amount of contributions designated in accordance with this section; and (b) credit the amount described in Subsection (2)(a) to the Pamela Atkinson Homeless Account created by Section 35A-8-603.
(a) determine annually the total amount of contributions designated in accordance with this section; and
(b) credit the amount described in Subsection (2)(a) to the Pamela Atkinson Homeless Account created by Section 35A-8-603.